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Capital Gains - exemption u/s 54 -Even if the transfer is not as per law in the year of withdrawal from Deposit account A, it can be considered as amount withdrawn and not utilised and addition can be made as per law but in the present year, the exemption cannot be denied. - Tri

Income Tax - Capital Gains - exemption u/s 54 -Even if the transfer is not as per law in the year of withdrawal from Dep .....

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